<?xml version="1.0" encoding="iso-8859-1"?>
<xsl:stylesheet 
  xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
  version="1.0">
  <xsl:variable name="äöüß" select="'foo'"/>
  <xsl:template match="/">
      <xsl:value-of select="$äöüß"/>
  </xsl:template>
</xsl:stylesheet>
